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All Journal Behavioral Accounting Journal
Yenni Fayanni
Sekolah Tinggi Ilmu Ekonomi Jayanegara Malang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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KINERJA RUMAH SAKIT TIPE C DENGAN PENDEKATAN BALANCED SCORECARD Yenni Fayanni
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.761 KB) | DOI: 10.33005/baj.v1i1.15

Abstract

This study aims to determine and analyze and evaluate the performance measurement system using Balanced Scorecard approach on Petrokimia Gresik Hospital. This research uses a qualitative approach with several informants and documents which in fact Petrokimia Gresik Hospital has not fully implemented the performance measurement with balanced scorecard approach so that there is unique phenomenon that interesting to be investigated deeper.The results showed that the performance measurement system at Petrokimia Gresik hospital was conducted by reviewing the strategic objectives of the size, target and the initiatives used to achieve the strategic objectives. The implication of the research result shows that the performance measurement system applied in Petrokimia Gresik Hospital is not maximal yet, so it needs additional indicators from the perspective of customer perspective, growth perspective and learning to sharpen the performance measurement system and can implement the performance measurement by using balanced scorecard.
KINERJA RUMAH SAKIT TIPE C DENGAN PENDEKATAN BALANCED SCORECARD Yenni Fayanni
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze and evaluate the performance measurement system using Balanced Scorecard approach on Petrokimia Gresik Hospital. This research uses a qualitative approach with several informants and documents which in fact Petrokimia Gresik Hospital has not fully implemented the performance measurement with balanced scorecard approach so that there is unique phenomenon that interesting to be investigated deeper. The results showed that the performance measurement system at Petrokimia Gresik hospital was conducted by reviewing the strategic objectives of the size, target and the initiatives used to achieve the strategic objectives. The implication of the research result shows that the performance measurement system applied in Petrokimia Gresik Hospital is not maximal yet, so it needs additional indicators from the perspective of customer perspective, growth perspective and learning to sharpen the performance measurement system and can implement the performance measurement by using balanced scorecard.
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